Tax compliance during the transition to the IBS and the CBS will now be subject to ongoing monitoring and communication by the tax authorities.
Joint Act RFB/CGIBS No. 5/2026 (issued by the Brazilian Federal Revenue Service and the IBS Managing Committee) regulates the National Tax Compliance Programme (PNCT) for this year. In practice, tax compliance is granted a period of assisted adaptation, during which the tax authorities notify taxpayers of failures in the issuance of tax documents so that they may be corrected. The programme seeks to guide adaptation to the new obligations during the transition to the IBS (Tax on Goods and Services) and the CBS (Contribution on Goods and Services).
Who remains in the tax compliance programme
As a general rule, the programme covers taxpayers that comply with the ancillary obligations relating to the IBS and the CBS. Even where failures are identified, a company may remain in the programme, provided that it meets four criteria simultaneously:
- continuously and progressively increase the issuance of documents with the IBS and CBS fields correctly completed;
- respond within the applicable time limit to the notices and communications received;
- rectify, by 31 December 2026, the inconsistencies notified;
- appoint and maintain a responsible accounting professional, registered with the Conselho Regional de Contabilidade (Regional Accounting Council).
How to correct errors without losing the benefit of voluntary disclosure
Self-regularisation is the core of the programme. Taxpayers will be able to correct inconsistencies without losing the benefits of voluntary disclosure. This applies where the communications are limited to data cross-checking or monitoring, as provided for in Article 329 of Complementary Law No. 214/2025. Furthermore, such communications may not commence a tax audit procedure, under the terms of Article 328 of the same law. The statutory 60-day time limit, set out in Article 348, paragraph 3, remains applicable. Accordingly, each communication should be dealt with promptly.
What companies should review in their tax documents
The programme does not create a new tax, nor does it alter the assessment of the IBS and the CBS. It creates a transitional environment in which the quality of the information contained in tax documents carries considerable weight. It is therefore advisable to review the IBS and CBS fields in issuance systems and to determine who will act as the responsible accountant. In our view, a company that organises this process early on reduces the risk of being excluded from the programme.
On the basis of the material currently available, it is not yet known which penalties will apply to those excluded from the programme. Details are also lacking regarding exceptions to the scope criterion and regarding the communication channels. The next practical step is to review the official text of the act and to map out inconsistencies before 31 December 2026.
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